ACCOUNTING CONSERVATISM AND THE TRADEOFF BETWEEN RELEVANCE AND RELIABILITY

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BANIMAHD BAHMAN; AFROZI HEIDAR

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2011 | Volume:2 | Issue:8 Page(s): 47-76

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Title

ACCOUNTING CONSERVATISM AND THE TRADEOFF BETWEEN RELEVANCE AND RELIABILITY

Author(s)

BANIMAHD BAHMAN | AFROZI HEIDAR | Issue Writer Certificate

Keywords

ACCOUNTING CONSERVATISMQ2

RELEVANCE AND RELIABILITYQ3

Abstract

In this paper, we examine relation between RELEVANCE AND RELIABILITY of accounting information and ACCOUNTING CONSERVATISM over a 7- period in 103 loss firms during the period 2002 to 2008 in Tehran Stock Exchange. We report evidence that ACCOUNTING CONSERVATISM has a positive relation with reliability and a negative relation with relevance. our findings show that RELEVANCE AND RELIABILITY have a negative relation. The other results show that firm size is related to reliability and relevance but leverage is not related to relevance and has a positive relation with reliability. our findings contribute to the literature on ACCOUNTING CONSERVATISM and they implicate that conservatism is not likely to be an efficient financial reporting mechanism to tradeoff between RELEVANCE AND RELIABILITY.

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APA: Copy

BANIMAHD, BAHMAN, & AFROZI, HEIDAR. (2011). ACCOUNTING CONSERVATISM AND THE TRADEOFF BETWEEN RELEVANCE AND RELIABILITY. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 2(8), 47-76. SID. https://sid.ir/paper/197954/en

Vancouver: Copy

BANIMAHD BAHMAN, AFROZI HEIDAR. ACCOUNTING CONSERVATISM AND THE TRADEOFF BETWEEN RELEVANCE AND RELIABILITY. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2011;2(8):47-76. Available from: https://sid.ir/paper/197954/en

IEEE: Copy

BAHMAN BANIMAHD, and HEIDAR AFROZI, “ACCOUNTING CONSERVATISM AND THE TRADEOFF BETWEEN RELEVANCE AND RELIABILITY,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 2, no. 8, pp. 47–76, 2011, [Online]. Available: https://sid.ir/paper/197954/en

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